Kentucky Enacts Marketplace Legislation

Erik Wallin
April 1, 2019

On March 26, 2019, Governor Matt Bevin of Kentucky signed HB 354 into law. The law requires that marketplace providers collect and remit Kentucky sales tax on all sales that the marketplace provider either makes on its own behalf or facilitates on behalf of its marketplace sellers, provided that certain economic thresholds are met. Marketplace providers will be required to collect and remit sales tax if the marketplace’s retail sales, either on its own behalf or facilitated on behalf of marketplace sellers, to purchasers in Kentucky exceed $100,000 or 200 or more separate transactions during the immediately preceding or current calendar year. These new marketplace requirements will become effective on July 1, 2019.

To view the text of HB 354, please click here.

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Erik Wallin

Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are on U.S. Transaction Tax Law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an LL.M. in Taxation from Boston University.
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